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"Index" [2013] ELECD 1166; in Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred (eds), "Corporate Income Taxation in Europe" (Edward Elgar Publishing, 2013) 355

Book Title: Corporate Income Taxation in Europe

Editor(s): Lang, Michael; Pistone, Pasquale; Schuch, Josef; Staringer, Claus; Storck, Alfred

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781782545415

Section Title: Index

Number of pages: 16

Extract:

Index
ad hoc anti-abuse clauses 272­3, 275 artificial transactions 18, 64, 179,
administrative complexity 180, 186 273­4, 327
administrative cooperation 67, 236, ascendants 180, 276
239­40, 242, 351 asset factor 8, 84, 195, 265­7, 323, 327
administrative costs 160, 180, 197 assets 6­7, 19­20, 92­5, 99­103,
aircraft 84 106­8, 194­5, 259­71
allocation financial 72­3, 266
of income 24, 35, 93, 196, 218 fixed 6­7, 99­100, 107, 114, 146,
of profits 46, 98, 111, 218, 259­60 260, 266
rules 92­3, 186, 218 intangible see intangibles
Annexes to proposal 10, 75, 119­38, internal transfers 260, 263­4, 269­70
141­3, 149, 161­2, 321 transfers see transfer of assets
anti-abuse clauses 272, 285 associated companies/enterprises 97­8,
general 179, 274 106­7, 276, 285­7, 290­3,
anti-abuse rules 216­17, 273, 312, 298­302, 304­7
325­8, 330­31, 334­6, 349­50 definition of 276, 298
general see general anti-abuse/ attribution
anti-avoidance rules (GAARs) of economic ownership 94, 265
special see specific anti-avoidance of income 97­8, 106­7, 315
rules of profits 19, 24, 75, 92, 92­103, 107,
anti-avoidance rules 18, 64, 111, 181, 114
193, 349 rules 75, 77, 94­5, 106
see also anti-abuse rules audits 8, 127, 180­81, 313
anti-deferral rules 218, 313, 316, 335 Austria 35, 128, 156­7, 234, 243,
apportionment 83­4, ...